A research paper authored by Auckland University Law School’s Craig Elliffe has been shortlisted for an international award that recognises the world’s best tax research.
Titled The Lesser of Two Evils: Double Tax Treaty Override or Treaty Abuse?, the paper, which was originally published in the British Tax Review, is competing against only five other research papers for the Frans Vanistendael 2017 Award for International Tax Law.
The paper examines the relationship between international tax treaties and domestic law, and argues that it is justified and acceptable for some countries to effectively legislate to override international treaty obligations in cases of treaty abuse. This examination is set in the context of countries like New Zealand, Australia, and the UK growing frustrated at their inability to tax profits in their jurisdictions despite efforts by the OECD and the G20 to curb tax base erosion and profit shifting.
Supported by the International Bureau of Fiscal Documentation (IBFD), the world’s largest specialist tax publisher, the award comes with a €10,000 prize. A nine-member international panel will pick the winning paper in May.
Elliffe spent 14 years as a tax partner at KPMG. After being tax partner at Chapman Tripp
from 2001 to 2009, he was appointed to a chair in tax law at the University of Auckland
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